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Land & property
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What happens when GP practices merge
What happens when…
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Who keeps the house?
Readers’ forum: Change from commercial to residential
Failed plans
Furnished holiday letting rules after the 2024 Budget
What’s the plan?
Readers’ forum: Loan account split dilemma
Farming partnership incorporation
Budget 2024: stamp duty land tax changes
Goodbye, MDR
Readers’ forum: What is the rate of CGT on the sale of land?
Flattened cottage
Readers’ forum: Who must carry out the farming activity to claim relief?
Agricultural property relief
Readers’ forum: Reducing chargeable gains on the sale of a freehold property
Rollover relief plan
Readers’ forum: Effect of squatters’ occupation on tax deductions
Squatters scupper plans
Readers’ forum: SDLT on freehold owned by partnerships
Partnerships and SDLT
Readers’ forum: Ethical way to reduce SDLT on purchase?
Buying a second home
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Readers’ forum: How should couple be taxed on business incorporation?
Readers’ forum: How would trust legacy be dealt with?
Readers’ forum: What are the tax consequences of parents’ retirement?
Readers’ forum: Is there a timing error with VAT paid under margin scheme?
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NEWS
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In brief: 9 May 2024
HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
DEADLINE DATES
Deadline dates for June 2024
CASES
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Transitional provision do not apply to carried interest
Loan was an unauthorised member payment
Provision for future payments is not deductible
Gold bullion was never available to be delivered
Company denied use of the flat rate scheme
MOST POPULAR
Paul Brown v CIR: discussing collective knowledge
This week's opinion: 9 May 2024
A locker is a permanent establishment in Germany
What happens when GP practices merge
Research and development claim or creative relief claim: is it time to switch?